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      <Desc>THE PARALYZED OF AMERICA SOUTHEASTERN CHAPTER (PVASE) STRIVES TO IMPROVE THE QUALITY OF LIFE OF VETERANS WHO HAVE SUFFERED FROM SPINAL CORD INJURY/DISEASE, MULTIPLE SCLEROSIS, AND ALS (AMYOTROPHIC LATERAL SCLEROSIS, BETTER KNOWN AS LOU GEHRIG'S DISEASE) AND CARRY OUT THE PROGRAMS OUTLINED IN THE PARALYZED VETERANS OF AMERICA (PVA) ADMINISTRATIVE GUIDE. THE CHAPTER HOLDS MONTHLY MEMBERSHIP MEETINGS AND ONE GENERAL MEMBERSHIP MEETING ANNUALLY. THESE MEETINGS ARE CONDUCTED VIA ZOOM FROM HEPHZIBAH, GA. MEMBERS FROM THE ATLANTA, GA, DUBLIN, GA, COLUMBIA, SC, CHARLESTON, SC, SALISBURY, NC, ASHEVILLE, NC AND JOHNSON CITY, TN DIAL INTO THE MEETINGS. THE MEMBERS ARE UPDATED AND INFORMED ON BENEFITS, MEMBERSHIP, FINANCES, SPORTS/RECREATION, GOVERNMENT RELATIONS AND MANY OTHER ISSUES. WE HAVE A QUESTION-AND-ANSWER PERIOD DURING EACH MEETING. BOARD OF DIRECTORS MEET SIX TIMES A YEAR VIA ZOOM OR IN-PERSON. OUR SPORTS PROGRAMS ARE VERY EDUCATIONAL, INFORMATIVE, AND ENCOURAGING TO MEMBERS. THEY (MEMBERS) ENGAGE IN HUNTING, TENNIS, FISHING, PICKLEBALL, HANDCYCLING, GOLF, BILLIARDS AND BOWLING AS WELL AS OTHER SPORTS NOT LISTED TO INCLUDE VIRTUAL ACTIVITIES SUCH AS VIRTUAL BINGO AND SPORTS TALK. CHAPTER WILL SEND A MINIMUM OF 30 MEMBERS FROM GA, SC, NC, AL AND TN TO THE NATIONAL VETERANS WHEELCHAIR GAMES (NVWG). THE NVWG IS SPONSORED BY THE VETERAN'S ADMINISTRATION (VA) AND PVA. THE CHAPTER CURRENTLY HAS TWO FULL-TIME EMPLOYEES: EXECUTIVE DIRECTOR AND ADMINISTRATIVE ASSISTANT. THE CHAPTER HAS VOLUNTEERS WHO ASSIST WITH EVENTS SPONSORED/HOSTED BY THE CHAPTER. THE CHAPTER NEWSLETTER, "SOUTHEASTERN CHRONICLES" CONTINUED TO PROVIDE VALUABLE, EDUCATIONAL, PRACTICAL INFORMATION FOR OUR MEMBERS. IT IS PUBLISHED FIVE TIMES A YEAR TO INCLUDE ONE ANNUAL REPORT. SOUTHEASTERN CHRONICLES EDITION SOMETIMES WILL HAVE AN ARTICLE SPOTLIGHTING ONE OF OUR MEMBERS AND HOW PVA HAS INFLUENCED OR WHAT INFLUENCE PVA HAS HAD ON THEIR LIFE. GOVERNMENT RELATIONS: NATIONAL PVA &amp; PVASE THROUGH THIS PROGRAM WORK HARD TO MAKE SURE THROUGH ADVOCACY AND LEGISLATION THAT OUR MEMBERS AND DISABLED COMMUNITY ARE CONTINUING TO GET THE BEST CARE, WHETHER IT IS MEDICAL OR BARRIERS. SOUTHEAST REGIONAL WHEELCHAIR GAMES ARE AT CLEMSON UNIVERSITY. ROCK HILL RECREATION FOUNDATION SUPPORTING THE ROCK &amp; ROLL WHEELCHAIR TENNIS CLASSIC IN ROCK HILL, SC. WALTON FOUNDATION FOR INDEPENDENCE SUPPORTING THE WALTON FOUNDATION WHEELCHAIR TENNIS CHAMPIONSHIP IN AUGUSTA, GA. AND RICHLAND COUNTY WHEELCHAIR BASKETBALL IN COLUMBIA, SC.</Desc>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>PARALYZED VETERANS OF AMERICA, SOUTHEASTERN CHAPTER INC. IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND IS NOT A PRIVATE FOUNDATION. MANAGEMENT BELIEVES THAT THE CHAPTER CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ENTITY. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE CHAPTER HAD NO UNCERTAIN INCOME TAX POSITIONS AS OF SEPTEMBER 30, 2025 AND 2024.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PARALYZED VETERANS OF AMERICA, SOUTHEASTERN CHAPTER STRIVES TO IMPROVE THE QUALITY OF LIFE OF HONORABLY DISCHARGED VETERANS WHO HAVE SPINAL CORD INJURY, DYSFUNCTION OR ILLNESS. THROUGH ADVOCACY, MEDICAL RESEARCH, SPORTS AND RECREATION, EDUCATION AND COMMUNICATION. WHILE AIDING OUR VETERANS IN THIS MANNER, WE ARE ALSO AIDING THEIR FAMILIES AND NON-VETERAN DISABLED PERSONS LIVING IN THE STATES OF ALABAMA, GEORGIA, NORTH AND SOUTH CAROLINA, AND TENNESSEE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PARALYZED OF AMERICA SOUTHEASTERN CHAPTER (PVASE) STRIVES TO IMPROVE THE QUALITY OF LIFE OF VETERANS WHO HAVE SUFFERED FROM SPINAL CORD INJURY/DISEASE, MULTIPLE SCLEROSIS, AND ALS (AMYOTROPHIC LATERAL SCLEROSIS, BETTER KNOWN AS LOU GEHRIG'S DISEASE) AND CARRY OUT THE PROGRAMS OUTLINED IN THE PARALYZED VETERANS OF AMERICA (PVA) ADMINISTRATIVE GUIDE. THE CHAPTER HOLDS MONTHLY MEMBERSHIP MEETINGS AND ONE GENERAL MEMBERSHIP MEETING ANNUALLY. THESE MEETINGS ARE CONDUCTED VIA ZOOM FROM HEPHZIBAH, GA. MEMBERS FROM THE ATLANTA, GA, DUBLIN, GA, COLUMBIA, SC, CHARLESTON, SC, SALISBURY, NC, ASHEVILLE, NC AND JOHNSON CITY, TN DIAL INTO THE MEETINGS. THE MEMBERS ARE UPDATED AND INFORMED ON BENEFITS, MEMBERSHIP, FINANCES, SPORTS/RECREATION, GOVERNMENT RELATIONS AND MANY OTHER ISSUES. WE HAVE A QUESTION-AND-ANSWER PERIOD DURING EACH MEETING. BOARD OF DIRECTORS MEET SIX TIMES A YEAR VIA ZOOM OR IN-PERSON. OUR SPORTS PROGRAMS ARE VERY EDUCATIONAL, INFORMATIVE, AND ENCOURAGING TO MEMBERS. THEY (MEMBERS) ENGAGE IN HUNTING, TENNIS, FISHING, PICKLEBALL, HANDCYCLING, GOLF, BILLIARDS AND BOWLING AS WELL AS OTHER SPORTS NOT LISTED TO INCLUDE VIRTUAL ACTIVITIES SUCH AS VIRTUAL BINGO AND SPORTS TALK. CHAPTER WILL SEND A MINIMUM OF 30 MEMBERS FROM GA, SC, NC, AL AND TN TO THE NATIONAL VETERANS WHEELCHAIR GAMES (NVWG). THE NVWG IS SPONSORED BY THE VETERAN'S ADMINISTRATION (VA) AND PVA. THE CHAPTER CURRENTLY HAS TWO FULL-TIME EMPLOYEES: EXECUTIVE DIRECTOR AND ADMINISTRATIVE ASSISTANT. THE CHAPTER HAS VOLUNTEERS WHO ASSIST WITH EVENTS SPONSORED/HOSTED BY THE CHAPTER. THE CHAPTER NEWSLETTER, "SOUTHEASTERN CHRONICLES" CONTINUED TO PROVIDE VALUABLE, EDUCATIONAL, PRACTICAL INFORMATION FOR OUR MEMBERS. IT IS PUBLISHED FIVE TIMES A YEAR TO INCLUDE ONE ANNUAL REPORT. SOUTHEASTERN CHRONICLES EDITION SOMETIMES WILL HAVE AN ARTICLE SPOTLIGHTING ONE OF OUR MEMBERS AND HOW PVA HAS INFLUENCED OR WHAT INFLUENCE PVA HAS HAD ON THEIR LIFE. GOVERNMENT RELATIONS: NATIONAL PVA &amp; PVASE THROUGH THIS PROGRAM WORK HARD TO MAKE SURE THROUGH ADVOCACY AND LEGISLATION THAT OUR MEMBERS AND DISABLED COMMUNITY ARE CONTINUING TO GET THE BEST CARE, WHETHER IT IS MEDICAL OR BARRIERS. SOUTHEAST REGIONAL WHEELCHAIR GAMES ARE AT CLEMSON UNIVERSITY. ROCK HILL RECREATION FOUNDATION SUPPORTING THE ROCK &amp; ROLL WHEELCHAIR TENNIS CLASSIC IN ROCK HILL, SC. WALTON FOUNDATION FOR INDEPENDENCE SUPPORTING THE WALTON FOUNDATION WHEELCHAIR TENNIS CHAMPIONSHIP IN AUGUSTA, GA. AND RICHLAND COUNTY WHEELCHAIR BASKETBALL IN COLUMBIA, SC.</ExplanationTxt>
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        <ExplanationTxt>FORM 990 IS PRESENTED TO THE FULL BOARD FOR REVIEW. UPON ACCEPTANCE, THE BOARD WILL AUTHORIZE THE PREPARER TO ELECTRONICALLY FILE IT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS AND MANAGEMENT ARE ASKED TO UPDATE THEIR CONFLICTS OF INTEREST ANNUALLY.</ExplanationTxt>
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